ETENRU

OSAÜHING M.I. MASSAAŽIKOOL

RegisteredHarju County
Registry code
10654381
VAT number
EE100730018
Address
Harju maakond, Tallinn, Kristiine linnaosa, Kadaka tee 4, 10621
Registered
04.04.2000 · 26 yrs
Activity
Technical and vocational secondary education 85321
Capital
63 900 €
Email
e•••@m•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.massaaz.ee
Business Register 05.10.2026
Ajatatud maksuvõlg 17 586 €
Sales revenue1,0 m €+11%2025 annual report
Profit-37 764 €2025 annual report
Employees30Tax Board 2026 Q2
Average gross salary741 €estimate, Tax Board 2026 Q2
Labour taxes per quarter34 008 €Tax Board 2026 Q2
Cash84 059 €Cash 31.12.2025, annual report
Tax debt17 586 €kogu võlg ajatatudTax Board 05.10.2026 · details below
Revenue 12 months613 k €+7%Tax Board, last 4 quarters
State taxes 12 months204 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 10
26.0928.0930.0903.1005.10
Total tax debtsellest ajatatudmax 17 586 €
Details ↓
Turnover by quarter · latest 163 tuh €
134 k143 k151 k149 k148 k156 k146 k163 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BBB
Rahuldav, keskmine risk
82 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · open data
Quick check
  • Tax debt 17 586 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBBB since 26.09.2026
In tax debt10 days since 26.09.2026
Revenue 12 months▲ 7% vs a year earlier
Notification when something changes
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Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Gerlin Maripuu2 companies1 with tax debtPersonal ID ↗05.06.2009
Martin Ilves3 companies1 with tax debtPersonal ID ↗04.04.2000
Shareholders 3
Martin Ilves74,67% 47 712 €11.10.2023
Gerlin Maripuu24,33% 15 549 €01.09.2023
Tiina Nellis-Randi1,0% 639 €01.09.2023
Beneficial owners 1
Martin Ilves3 companies1 with tax debtdirect holding01.11.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue29,2%
Labour taxes / revenue20,8%
Revenue per employee per month1 816 €
Gross salary (estimate)741 €
Net salary (estimate)711 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2163 446 €▲ 10%34 008 €47 752 €30
2026 Q1145 790 €▼ 3%38 331 €47 874 €29
2025 Q4156 074 €▲ 9%41 685 €48 874 €29
2025 Q3148 177 €▲ 11%50 093 €59 838 €30
2025 Q2149 139 €▼ 4%44 435 €53 640 €30
2025 Q1150 579 €▲ 15%44 740 €53 532 €30
2024 Q4142 568 €▲ 23%19 026 €24 700 €28
2024 Q3133 753 €▲ 26%43 476 €46 941 €31
2024 Q2154 875 €▲ 18%28 034 €37 561 €34
2024 Q1130 384 €▲ 3%37 815 €42 291 €36
2023 Q4116 320 €▼ 9%40 480 €40 009 €36
2023 Q3106 501 €▲ 9%26 788 €25 047 €35
Show full history (18 quarters)
2023 Q2131 258 €▲ 5%41 221 €43 253 €37
2023 Q1126 584 €▼ 5%36 623 €38 799 €37
2022 Q4127 188 €38 315 €44 418 €32
2022 Q397 721 €18 373 €17 623 €35
2022 Q2124 720 €31 104 €36 226 €36
2022 Q1133 121 €28 395 €33 539 €35

Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0

Annual reports

5 yr
Build report

20252024202320222021
Sales revenue1,0 m €▲ 11%949 k €▲ 17%814 k €▼ 8%888 k €▲ 6%835 k €
Profit-37 764 €▼ into loss102 k €▲ into profit-62 152 €▼ into loss43 284 €▲ 120%19 690 €
Profit margin-3,6%10,7%-7,6%4,9%2,4%
Retained earnings147 k €▲ 222%45 831 €▼ 58%108 k €▲ 67%64 699 €▲ 44%45 009 €
Cash84 059 €▲ 25×3 381 €▼ 77%14 493 €▼ 52%30 510 €0 €
Current assets170 k €▲ 297%42 853 €▼ 39%70 359 €▼ 23%90 867 €▼ 13%104 k €
Fixed assets109 k €▼ 52%227 k €▲ 111%108 k €▼ 29%151 k €▼ 6%161 k €
Assets279 k €▲ 3%270 k €▲ 51%178 k €▼ 26%242 k €▼ 9%265 k €
Current liabilities97 995 €▲ 208%31 838 €▼ 4%33 083 €▼ 1%33 513 €▼ 63%90 408 €
Long-term liabilities0 €▼ 100%19 003 €▼ 31%27 506 €▼ 5%28 976 €▼ 25%38 409 €
Total liabilities97 995 €▲ 93%50 841 €▼ 16%60 589 €▼ 3%62 489 €▼ 51%129 k €
Equity181 k €▼ 17%219 k €▲ 86%118 k €▼ 35%180 k €▲ 32%137 k €
Labour costs-399 k €▼ 1%-396 k €▼ 5%-377 k €▼ 10%-342 k €▼ 31%-261 k €
Employees200%200%200%200%20
Filed01.07.202630.06.202526.06.202405.07.202314.07.2022
ReportPDF ↓PDF ↓PDF ↓PDF ↓PDF ↓

▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0

Revenue by activity

2025
ActivityEMTAKSales revenueOsa
Technical and vocational secondary education main activity853211 049 629 €100%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

Loading properties…

Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data

Debts and court cases

1 records
Tax debt 17 586 € · as of 05.10.2026
Ajatatud (tasumisgraafik)
17 586 € · kuni 25.01.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
10.07.2026 · oldest unpaid claim, 87 days
Consecutively on the list
since 26.09.2026 (10 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 05.10.2026 · days in debt: 10

26.0928.0930.0903.1005.10
Total tax debtsellest ajatatudmax 17 586 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1017 586 €unpaid

Paid tax debt stays visible for 5 years. Only tax debt from the last 2 years affects the rating.

Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.

Enforcement, payment orders and notices

avalikke teateid pole

Official Announcements contain no enforcement, payment order or tax authority notices about the company.

Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.

State: transactions, tenders, grants

543 tuh € makseid · 2 toetust

Transactions with state institutions

202687 001 €
2025131 k €
2024167 k €
2023158 k €

Largest payers

Eesti Töötukassa463 663 €
Haridus- ja Noorteamet61 199 €
SA Haapsalu Neuroloogiline Rehabilitatsioonikeskus2 188 €
Narva Haigla SA2 187 €
Saku Vallavalitsus1 629 €
All payments by month
MonthPayerTypeFieldAmount
09.2026Eesti TöötukassaOperating costsSocial protection of the unemployed6 933 €
08.2026Eesti TöötukassaOperating costsSocial protection of the unemployed3 632 €
07.2026Eesti TöötukassaOperating costsSocial protection of the unemployed11 437 €
07.2026Tallinna Kultuuri- ja SpordiametOperating costsLeisure events156 €
06.2026Eesti TöötukassaOperating costsSocial protection of the unemployed6 050 €
06.2026Lääne-Tallinna Keskhaigla ASOperating costsSpecialised hospital services477 €
06.2026Narva Haigla SAOperating costsGeneral hospital services318 €
05.2026Eesti TöötukassaOperating costsSocial protection of the unemployed5 486 €
05.2026Narva Haigla SAOperating costsGeneral hospital services478 €
05.2026AS Rakvere HaiglaOperating costsGeneral hospital services330 €
05.2026Harku VallavalitsusLabour costsMunicipal government222 €
05.2026SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services139 €
04.2026Haridus- ja NoorteametMuud toetusedTertiary education13 818 €
04.2026Eesti TöötukassaOperating costsSocial protection of the unemployed6 610 €
04.2026AS Lõuna-Eesti HaiglaOperating costsGeneral hospital services318 €
04.2026Eesti LoodusmuuseumOperating costsMuseums200 €
04.2026Narva Haigla SAOperating costsGeneral hospital services169 €
03.2026Eesti TöötukassaOperating costsSocial protection of the unemployed9 967 €
03.2026Tallinna TehnikaülikoolOperating costsTertiary education422 €
03.2026Narva Haigla SAOperating costsGeneral hospital services159 €
03.2026SA Pärnu HaiglaOperating costsGeneral hospital services159 €
02.2026Eesti TöötukassaOperating costsSocial protection of the unemployed10 474 €
02.2026Narva Haigla SAOperating costsGeneral hospital services656 €
02.2026SA Jõgeva HaiglaOperating costsGeneral hospital services180 €
02.2026SA Ida-Viru KeskhaiglaOperating costsGeneral hospital services169 €
01.2026Eesti TöötukassaOperating costsSocial protection of the unemployed8 041 €
12.2025Eesti TöötukassaOperating costsSocial protection of the unemployed7 439 €
12.2025Ida-Tallinna Keskhaigla ASOperating costsGeneral hospital services408 €
12.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services169 €
12.2025Tartu Rakenduslik KolledžOperating costsVocational education139 €
11.2025Eesti TöötukassaOperating costsSocial protection of the unemployed5 879 €
11.2025Tallinna Kultuuri- ja SpordiametOperating costsSport666 €
11.2025SA Haapsalu Neuroloogiline RehabilitatsioonikeskusOperating costsNursing and rehabilitation hospital services169 €
10.2025Eesti TöötukassaOperating costsSocial protection of the unemployed12 181 €
10.2025Tallinna ÜlikoolOperating costsTertiary education689 €
10.2025Põlva Haigla ASOperating costsGeneral hospital services338 €
09.2025Eesti TöötukassaOperating costsSocial protection of the unemployed12 235 €
09.2025SA Haapsalu Neuroloogiline RehabilitatsioonikeskusOperating costsNursing and rehabilitation hospital services477 €
08.2025Eesti TöötukassaOperating costsSocial protection of the unemployed6 234 €
08.2025SA Haapsalu Neuroloogiline RehabilitatsioonikeskusOperating costsNursing and rehabilitation hospital services239 €
07.2025Eesti TöötukassaOperating costsSocial protection of the unemployed10 175 €
07.2025SA Haapsalu Neuroloogiline RehabilitatsioonikeskusOperating costsNursing and rehabilitation hospital services298 €
07.2025Valga Haigla ASOperating costsGeneral hospital services169 €
06.2025Eesti TöötukassaOperating costsSocial protection of the unemployed11 956 €
06.2025Narva Haigla SAOperating costsGeneral hospital services139 €
05.2025Eesti TöötukassaOperating costsSocial protection of the unemployed8 102 €
04.2025Eesti TöötukassaOperating costsSocial protection of the unemployed13 977 €
04.2025Tallinna TehnikaülikoolOperating costsTertiary education300 €
04.2025Valga Haigla ASOperating costsGeneral hospital services149 €
03.2025Eesti TöötukassaOperating costsSocial protection of the unemployed12 198 €
03.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services169 €
02.2025Eesti TöötukassaOperating costsSocial protection of the unemployed14 642 €
02.2025AS Rakvere HaiglaOperating costsGeneral hospital services298 €
02.2025SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services149 €
02.2025Narva Haigla SAOperating costsGeneral hospital services139 €
02.2025Rae VallavalitsusOperating costsPre-school education119 €
01.2025Eesti TöötukassaOperating costsSocial protection of the unemployed10 042 €
01.2025Tabasalu GümnaasiumOperating costsBasic and general secondary education604 €
12.2024Eesti TöötukassaOperating costsSocial protection of the unemployed12 654 €
11.2024Eesti TöötukassaOperating costsSocial protection of the unemployed13 553 €
11.2024Tallinna TehnikaülikoolOperating costsTertiary education274 €
11.2024Lääne-Tallinna Keskhaigla ASOperating costsSpecialised hospital services149 €
10.2024Eesti TöötukassaOperating costsSocial protection of the unemployed14 271 €
10.2024Haridus- ja NoorteametMuud toetusedTertiary education5 826 €
10.2024Tallinna ÜlikoolOperating costsTertiary education678 €
09.2024Eesti TöötukassaOperating costsSocial protection of the unemployed7 240 €
09.2024Tallinna Männi LasteaedOperating costsPre-school education234 €
08.2024Eesti TöötukassaOperating costsSocial protection of the unemployed6 823 €
08.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed410 €
08.2024SA Haapsalu Neuroloogiline RehabilitatsioonikeskusOperating costsNursing and rehabilitation hospital services169 €
08.2024Pärnu Lasteaed MaiOperating costsPre-school education117 €
08.2024Märjamaa VallavalitsusOperating costsPre-school education117 €
07.2024Eesti TöötukassaOperating costsSocial protection of the unemployed9 527 €
07.2024Saku VallavalitsusOperating costsBasic and general secondary education730 €
07.2024SA Haapsalu Neuroloogiline RehabilitatsioonikeskusOperating costsNursing and rehabilitation hospital services577 €
07.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed410 €
07.2024Kaitseressursside AmetOperating costsMilitary defence139 €
06.2024Haridus- ja NoorteametMuud toetusedTertiary education32 812 €
06.2024Eesti TöötukassaOperating costsSocial protection of the unemployed11 825 €
06.2024Saku VallavalitsusOperating costsBasic and general secondary education899 €
06.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed410 €
06.2024Lääne-Tallinna Keskhaigla ASOperating costsSpecialised hospital services139 €
05.2024Eesti TöötukassaOperating costsSocial protection of the unemployed8 027 €
05.2024SA Tallinna LastehaiglaOperating costsGeneral hospital services439 €
05.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed410 €
05.2024SA Ida-Viru KeskhaiglaOperating costsGeneral hospital services139 €
05.2024Tallinna TehnikakõrgkoolOperating costsTertiary education135 €
04.2024Eesti TöötukassaOperating costsSocial protection of the unemployed6 242 €
04.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed410 €
04.2024SA Alutaguse HoolekeskusOperating costsGeneral care services outside the home211 €
04.2024RIIGIKANTSELEILabour costsCentral government executive and legislative bodies183 €
04.2024Valga Haigla ASOperating costsGeneral hospital services159 €
03.2024Eesti TöötukassaOperating costsSocial protection of the unemployed19 766 €
03.2024Eesti TöötukassaMuud toetusedSocial protection of the unemployed463 €
03.2024Tallinna TehnikaülikoolOperating costsTertiary education183 €
02.2024Eesti TöötukassaOperating costsSocial protection of the unemployed8 378 €
02.2024Tallinna Laagna Lasteaed-Põhikool Operating costsBasic and general secondary education139 €
01.2024Eesti TöötukassaOperating costsSocial protection of the unemployed1 514 €
01.2024Ida-Tallinna Keskhaigla ASOperating costsGeneral hospital services139 €
12.2023Eesti TöötukassaOperating costsSocial protection of the unemployed10 250 €
12.2023Tallinna TeeninduskoolOperating costsVocational education139 €
12.2023Tallinna Laagna Lasteaed-Põhikool Operating costsPre-school education129 €
12.2023Tallinna TehnikakõrgkoolOperating costsTertiary education115 €
11.2023Eesti TöötukassaOperating costsSocial protection of the unemployed6 983 €
11.2023Ida-Tallinna Keskhaigla ASOperating costsGeneral hospital services139 €
10.2023Eesti TöötukassaOperating costsSocial protection of the unemployed8 696 €
10.2023SA Pärnu HaiglaOperating costsGeneral hospital services239 €
10.2023Otepää VallavalitsusOperating costsFolk culture167 €
09.2023Eesti TöötukassaOperating costsSocial protection of the unemployed9 626 €
09.2023Haridus- ja NoorteametMuud toetusedTertiary education8 743 €
08.2023Eesti TöötukassaOperating costsSocial protection of the unemployed5 570 €
07.2023Eesti TöötukassaOperating costsSocial protection of the unemployed10 787 €
06.2023Eesti TöötukassaOperating costsSocial protection of the unemployed17 194 €
06.2023SA Haapsalu Neuroloogiline RehabilitatsioonikeskusOperating costsNursing and rehabilitation hospital services259 €
06.2023Ida-Tallinna Keskhaigla ASOperating costsGeneral hospital services129 €
05.2023Eesti TöötukassaOperating costsSocial protection of the unemployed15 826 €
05.2023SA Alutaguse HoolekeskusOperating costsGeneral care services outside the home119 €
04.2023Eesti TöötukassaOperating costsSocial protection of the unemployed15 117 €
04.2023Narva Haigla SAOperating costsGeneral hospital services129 €
04.2023SA Alutaguse HoolekeskusOperating costsGeneral care services outside the home109 €
03.2023Eesti TöötukassaOperating costsSocial protection of the unemployed23 724 €
02.2023Eesti TöötukassaOperating costsSocial protection of the unemployed15 436 €
01.2023Eesti TöötukassaOperating costsSocial protection of the unemployed8 431 €
01.2023Registrite ja Infosüsteemide KeskusLabour costsOther public order and safety, incl. administration228 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Toetuse saanud projektid

ProjektMeedePerioodToetusVälja makstud
Organisatsiooni arendamine
Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus
Teadmiste ja oskuste arendamise toetus12.08.2010 – 07.01.201112 782 €
SPA-terapeudi koolitus
Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus
Inimressursi arendamine ettevõtete majandusliku konkurentsivõime suurendamiseks01.01.2005 – 01.04.20052 480 €

Riigi Tugiteenuste Keskus, toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Top 20 in activity: Technical and vocational secondary education

20

Pandid, domeenid

3 records

Commercial pledges

NumberPandipidajaAmountSince
2Swedbank AS26 000 €08.05.2012
1aktsiaselts Hansapank325 000 €16.05.2008

Domains

DomainSource
massaaz.eeBusiness Register

History and notices

20
DateTypeContent
11.10.2023EntryAmendment entry
01.09.2023EntryAmendment entry
01.06.2018EntryMuutmiskanne ÄS § 525 lg 2 alusel
17.01.2018EntryAmendment entry
07.11.2017EntryAmendment entry
23.09.2016EntryAmendment entry
08.05.2012EntryKommertspandi avamiskanne
22.02.2012EntryAmendment entry
15.12.2011EntryAmendment entry
05.10.2010EntryAmendment entry
05.06.2009EntryAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
01.12.2008EntryAmendment entry
16.05.2008EntryKommertspandi avamiskanne
19.12.2006EntryAmendment entry
22.02.2006EntryAmendment entry
15.02.2006Kättetoimetatav puuduste kõrvaldamise määrusAmendment entry
13.09.2005Jaatav kandeotsusAmendment entry
05.12.2002Jaatav kandeotsusAvaldatav muutmiskanne
04.10.2002Kättetoimetatav puuduste kõrvaldamise määrusAvaldatav muutmiskanne